William Pastuszek 2010

Name: William Pastuszek Jr. Title: President Company: Shepherd Associates Location: 199 Wells Ave., Ste. 201, Newton, Mass. 02459 Birthplace and year: Chester, Penn., 1951 Family: Wife, Ellen Jean Smith; children: Danya and Jonathan College: Oberlin College, BA, English Literature First job outside of real estate: Construction assistant and carpenter's apprentice -William J. Pastuszek Real Estate First job in real estate or allied field: Data collector for PRC Jones What do you do now and what are you planning for the future? Perform appraisals on income producing property and land; consult with financial institutions for appraisal review and USPAP compliance; consult on zoning and lend use; teach and write courses for primary and continued education; expert testimony and litigation support. Hobbies: Play music, hockey, goalie, ride my bicycle Person you most admire (outside of family): Charles Akerson Keys to success: Focus, perseverance, integrityâ€” gleaned from my father, an appraiser If you had to choose another vocation what would it be? High school teacher, coach

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Massachusetts real estate transfers over $1 million face new tax rules as of November 1st - by Daniel Meyer

Attention to owners of real estate in the Commonwealth (and the title companies and other professionals who advise them), the Massachusetts Department of Revenue (the “DOR”) recently adopted a new “millionaire’s tax” via 830 CMR 62B.2.4

Are appraisers on the same page as the assessor? - by Richard Seman

The purpose of this article is to address problematic or confusing issues which may help assessors and appraisers to better understand how to value real estate for tax assessment purposes.

Reverse exchanges and the challenges of a competitive real estate market - by Michele Fitzpatrick

Our current, highly competitive real estate market poses specific challenges for investors who are considering taking advantage of a tax-deferred 1031 exchange. In this market, investors will have no problem selling their current property if priced properly, but they may find it difficult to find a suitable replacement property

The focus on price per s/f compared to the comparable sales used in the appraisal report - by Dennis Chanski

Over the past several weeks, I have completed appraisal assignments for private clients. Interestingly, after submitting these appraisals, I received several phone calls – not to question the value, content, or any incorrect information, but rather to discuss the price per s/f compared to the comparable sales used in the report.