Don’t Lose Sight of the 20% Deduction on REIT Dividends

The Tax Cut and Jobs Act does indeed allow individuals to take the 20% deduction against REIT dividend distributions that yields an effective tax rate of 29.6% or 37% * 80% for upper bracket filers.  READ MORE +

Deal Quality Has to Shine Through: Some Quick Thoughts on Opportunity Zone Investing

While much of the talk surrounding Opportunity Zones is about "getting ready to get going," Co-Partner-in-Charge of Real Estate Abe Schlisselfeld examines what investors should focus on when it's dealmaking time.  READ MORE +

Demystifying Change Orders

Director Georgia Stamelos helps clear up the mystery surrounding change orders and outlines five steps that can be taken to help minimize the effect of change orders on the timing and cost of a project.  READ MORE +

Authoring Our Own Success: Observations from the 2019 Real Estate Women’s Forum

Partner Darya Shneyder examines how the real estate development and finance sectors have made strides in recent years toward advancing career opportunities for women and encouraging the efforts of female entrepreneurs.  READ MORE +

A Quick Look at the Impact of the New Excess Business Losses Rule

Sherry Fan Grand, Director in the Real Estate Group at Marks Paneth, examines a new concept introduced by the Tax Cuts and Jobs Act: Excess Business Losses.  READ MORE +

Clarification for Real Estate Owners on Electing Out of the Interest Expense Limitation

Under “new” section 163(j), enacted as part of the Tax Cut & Jobs Act (TCJA), the deductibility of interest expense is now limited to the sum of (1) business interest income, (2) 30% of adjusted taxable income (ATI) and (3) floor plan financing interest for tax years beginning after December 31, 2017.  READ MORE +

Landlord Considerations: Creative Workspace Designs

As competition to attract and retain high-quality commercial tenants has intensified, it becomes more important for landlords to be creative in enhancing their office and common spaces to suit the desire of employees to work in environments that are collaborative and stimulating. Let’s look at some key elements.  READ MORE +

The Opportunity of Opportunity Zones

Qualified Opportunity Zones have been a hot topic in the real estate industry since the program was introduced in the Tax Cuts and Jobs Act of 2017. Abe Schlisselfeld, Co-Partner-in-Charge of the Real Estate Group, blogged about the complex opportunities of this tax-savings vehicle from the DC Finance Real Estate and Family Office special meeting on Opportunity Zones.  READ MORE +

Will U.S. Tax Reform Affect Your Real Estate Investments?

Real Estate Partner Abe Schlisselfeld blogs about which provisions are expected to affect real estate investors in the proposed tax reform bill.  READ MORE +