There are only a few ways to receive special tax treatment on the sale of real estate. One is IRC Section 121 (“primary residence” exemption), for those who qualify and another is IRC Section 1031 tax deferral on the exchange of investment property that qualifies under Section 1031 and the Treasury Regulation guidelines.
Due to the inexorable aging of the country—and equally unstoppable growth in medical spending—it was long obvious that health-care jobs would slowly take up more and more of the economy.
Extended growth cycle points to continued hotel sector momentum. New research from Marcus & Millichap offers their outlook for hospitality investors.
There was a 55% drop in new Chinese investment in U.S. commercial real estate in 2017 compared with the year before, as spending fell from $16.2 billion in 2016 to $7.3 billion last year, according to a report Tuesday by real estate brokerage Cushman & Wakefield.
When the issue of tax reform started percolating once more in our nation’s capital soon after the 2016 presidential election, National Apartment Association president and CEO Robert Pinnegar was concerned.
What has caused U.S. multifamily rents to decelerate so sharply over the past 18 to 24 months? The main driver appears to be the extent to which supply growth has put downward pressure on occupancy rates in individual metros.
Given that the current recovery is one of the longest running in recent history, some are worried about an impending downturn. However, key indicators suggest the economy is still somewhere in the middle of the business cycle.
For more and more high-net-worth (HNW) real estate investors, dollar stores and drugstores make for a winning combination, although these assets can turn into losers if the sole tenant leaves.
Some architects and developers, in anticipation of the shift to autonomous vehicles—which experts say are more likely to be shared than privately owned—have begun future-proofing building designs so garages can be converted to other uses.
Driven by investor demand for large-cap technology growth stocks, the S&P 500 delivered an exceptionally strong 21.83 percent total return in 2017, while the FTSE Nareit All REITs Index underperformed the broader market with its 9.72 percent total return.
Here are the latest credit reports of the major triple net lease tenants provided by Hanley.
Delaware Statutory Trusts (DST) are rapidly becoming an avenue of 1031 Exchange Replacement property that investors have been transitioning towards over Tenancy-in-Common (TIC).
People are aware that real property held for business or investment may be exchanged for other, “like-kind” real property while deferring recognition of gain or loss for income tax purposes through a Section 1031 exchange, it is less known that there is another Internal Revenue Code provision known as a Section 1033 exchange.
The ICSC report found that over the course of the weekend, more than 145 million Americans shopped at malls and shopping centers — 105 million on Black Friday alone — where they spent an average of $377.50 per shopper.
The combined Invitation Homes portfolio still represents just 0.5% of the highly fragmented single-family rental market.
