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Paint the Town – But Get a Waiver First 

One case highlights the many considerations real estate professionals need make when a property includes street art. What happens when the paint on the outside of a building suddenly becomes a property interest? It's a good question - one addressed in a shocking landmark case involving a New York property kno

Watch Your Language 

Avoid 5 common mistakes in contract environmental clauses. For decades, I've advised financial and strategic commercial real estate buyers and sellers in connection with the environmental aspects of their transactions. I review scores of acquisition agreements each year. Objectives of the parties are oftenti

Opportunity Knocks 

The Tax Cuts and Jobs Act of 2017 created the federal opportunity zone incentive, which provides tax benefits to those who invest in qualified opportunity zones -- low-income Census tracts nominated by each state.

Lease Language 

Although the basic ingredients for commercial leases are the same, they can vary widely in length and number of issues covered. While many aspects of landlord tenant agreements are tried and true, what happens when an aggressive and creative landlord

IRS Audit Focus: Are You at Risk? 

 

Preventive Measures 

Commercial real estate professionals can minimize litigation risks to ensure successful deals. Litigation is expensive, disruptive, incredibly stressful, and inherently unpredictable. To avoid litigation arising from a commercial real estate transaction, commercial real estate investors and professionals

TIC 2.0 

As the markets continue their recovery in 2013 and beyond, investors face a more challenging tax environment. Federal capital gains taxes have increased from 15 percent to 20 percent for high income taxpayers, passive investment income is now subject to

Future Tense? 

Property taxes are one of the largest expenses for a real estate project and one of the most difficult to forecast. With statutes varying from state to state, property owners can better manage their tax burden with the help of a few key considerations.

Avoiding Deadlock 

 

Beware of the Double Dip 

Commercial leases commonly contain one of several variations of rent acceleration provisions. Are you double dipping? What type of clause should you use in your leases to protect yourself should your tenant default?

Exclusive Use 

As the nature of office space changes and as the mixed use concept proliferates, it’s not surprising that battles over exclusive use rights are spreading beyond their traditional arena at retail centers. It is common in retail settings for tenants

Environmentally Unfriendly 

Michigan aims to tackle complications associated with vapor intrusion and emerging chemicals.

Practice Due Decency 

Your mother always told you to be a good person, but was her concern your values or your business prospects? Decency during business negotiations may be the right thing to do, but it can also further personal relationships that create

Deduction Denied 

In the recent case of Joseph Mohamed Sr., et. ux. v. Commissioner, T.C. Memo 2012 52, the U.S. Tax Court determined that a taxpayer and his spouse, after making almost $20 million worth of charitable real estate gifts to qualified

Forming a Tax Plan 

The real estate industry generally fares well under the 2017 Tax Cuts and Jobs Act, but many new provisions heighten the importance of advance tax planning for real estate investors.

Gov’t Issues 

You are an investor who has just snapped up a distressed property that includes a lease with the federal government. In the best scenario, you gain a desirable tenant with a long term lease, and the U.S. General Services Administration

Valuing Retail Properties 

Assessments can differ, so understand what considerations go into calculating the value of retail properties. A store owned and operated by Lowe’s in Georgia was valued by the local tax assessor at $10.4 million. Not satisfied, Lowe’s counsel hired its own appraiser, who valued the property at $3.9 mill

Bankruptcy for Landlords 

You’re the owner of a commercial real estate property. One of your tenants is experiencing financial difficulty, falls behind in paying its rent, and then files for bankruptcy. The following questions and answers cover what you can and should do

Infrastructure Conundrum 

 

Negotiating Finesse 

The year is coming to a close. Now is the time to consider charitable donations for today and tomorrow.

Individuals may think about what charities have made a difference in their lives. Or ask themselves what legacy they want to create. Now Alfred Nobel is not remembered as a cannon manufacturer but for funding the prestigious Nobel Prizes.

Oil and Gas Exchanges 

No doubt some participants in the thriving oil and gas business are looking — or probably should be looking — to move some wealth out of the highly cyclical energy field. An obvious tactic for diversification into real estate is

Changing Climate, Changing Laws 

Legislation is responding to new wildfire risk requirements faced in commercial real estate development.

Accessibility Litigation 

The number of lawsuits filed against business owners based on violations of the Americans With Disabilities Act and Federal Housing Administration accessibility requirements grows every year. The best way to avoid a lawsuit is to find and fix any violations