Spotlights

The TIC industry: What to expect in 2008

The current year, 2007, has presented unprecedented challenges to the TIC industry, including: * A declining base of anxious sellers of appr...

An introduction to Standard & Poor's tenant-in-common sponsor ranking system

Standard & Poor's (S&P) is a globally recognized financial services company that provides ratings, economic research, and benchmark indices ...

Overcoming perceptions of the Midwest for tenant-in-common real estate investment

People are sometimes surprised to find the ideal properties for tenant-in-common (TIC) investment are often found in areas considered second...

Housing bust equals tenant-in-common opportunities for real estate investors

It seems that the "housing bubble" has finally burst in many markets, much to the chagrin of house flippers and amateur real estate "experts...

1031 tax deferred exchanges made achievable: Lessons learned from the benefits of net lease

After a multiple exchange trial by fire, one developer executive goes 1031 full time…. My full-emersion introduction to 1031began near...

Taxpayers beware: Improper identification invalidates the 1031 exchange

"Identification" refers to the IRS requirement that taxpayers must identify in writing property they intend to acquire as replacement proper...

Tax filings for non-resident sellers, foreign taxpayers and late-year exchangers

Deferring the payment of taxes by completing an IRC section 1031 - tax deferred exchange is like scoring a home run against those dreaded ca...

Improvement exchanges: Increasing the value of a replacement property for an exchange

In an exchange, the taxpayer must acquire replacement property of equal or greater value than the relinquished property to fully defer taxab...

IRS releases three letter rulings relating to REITs engaging in portfolio reallocation

The IRS recently released three letter rulings relating to REITs engaging in portfolio reallocation through IRC 1031 deferred exchanges. Two...

Section 1031 exchanges can be the real estate investor's best friend when utilized correctly

The concept of tax free exchanges as set forth in Section 1031 of the Internal Revenue Code has been part of the tax code for over 85 years ...