Dude, Where’s My Premium? The S Corporation Premium After the Tax Cuts and Jobs Act
By: Cody J. Lindman On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (TCJA) into law, the largest reform of the U.S. tax code since President Reagan’s Tax Reform Act of 1986. For the purposes of this article, the most important change to the U.S. tax code is the reduction in […]
Highest and Best Use
By: Mark T. Jude Highest and best use is a phrase used in many real estate reports. It may be glossed over or the analysis quickly performed by the appraiser with little to no thought. In many reports, this leads to the appraiser assuming the highest and best use of a property is the current […]
Net Lease Rental Agreements: Investment Potential and Risk Factors
By: Alec D. Gooley One of the most common lease agreements in the commercial real estate industry is a net lease. Net leases are rental contracts between landlords and tenants that require the tenants to contribute payments toward operating expenses in addition to an annual base rental rate. Although many office and industrial leasing contracts […]
Bubblewatch: A Glimpse into the Minneapolis-St. Paul Metropolitan Apartment Market
By: Robert Strachota The Minneapolis-St. Paul apartment market is currently in a period of rapid expansion, with 2017 anticipated to bring more of the same. Deliveries are expected to easily exceed 2016 figures, while rents will continue to expand, with growth rates rarely seen in the local market. At the same time, vacancy levels are […]
Retooling older buildings: A popular trend for urban office space
By: Daniel L Wojcik The retooling and repurposing of older buildings has become an increasingly popular trend in urban office markets across the country. Companies are investing in modern office spaces as a tool to attract and retain young talent in the workforce. A shortage of modern Class “A” office space has opened the door […]
State of the Real Estate Market Fall 2017
State of the RE Market, Fall 2017