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Following a U.S. Tax Court decision in late 2020, the Internal Revenue Service is putting syndicated conservation easement transactions in the crosshairs once again. The Tax Court invalidated IRS Notice 2017-10 in November 2022, which designated that syndicated...
How does a 1031 DST Exchange work? One of the key benefits of a Delaware Statutory Trust (DST) is the flexibility it gives commercial real estate investors who are racing against the clock to complete a 1031 exchange before they hit the deadlines for identifying and...
An effort by the Biden administration that would essentially eliminate 1031 exchanges, also known as like-kind exchanges, for a broad swath of commercial real estate transactions is running into significant opposition in Congress. Yet the fate of exchanges remains in...
Recently released mortgage data shows that debt issued for commercial and multifamily real estate increased steadily in 2020 despite Covid-19-related economic uncertainty and a corresponding decline in lending volume. According to information compiled by the Mortgage...
The market for 1031 like-kind exchanges remains highly active—as a recent multimillion dollar transaction in Georgia clearly demonstrates. In early March, Bluerock Value Exchange announced the sale of Venue Big Creek, a 372-unit apartment community in Alpharetta, Ga.,...
The recent federal COVID-19 relief package passed by Congress and signed by the president on Dec. 28, 2020 contains numerous provisions that may affect commercial and multi-family real estate owners and investors. Most prominently from a real estate finance and...
