The Tax Cuts and Jobs Act of 2017 (TCJA) created a sweeping overhaul of the U.S. tax landscape—the biggest set of changes in 30 years. Among the key provisions from that legislation for real estate businesses were: Corporate tax rates… Read More
CIRE Weekly
Restaurants Brace for a Flood of Investment Money
There’s no denying that the pandemic is nearly behind us and that a boom is on the way for the restaurant industry. And as the economy improves, experts expect a flood of venture capital, private equity, and other investments to… Read More
Are Low Transactions Masking Falling CRE Valuations?
While commercial real estate valuations remain high, the Federal Reserve Board of Governors say low transaction volumes, specifically for distressed properties, may mask some declines in value. Overall, there was $20.9 trillion outstanding of commercial real estate. From Q4 2019… Read More
1031 Exchange: Implications of Biden’s Proposal
On April 28th, 2021, President Biden revealed a slew of tax proposals. One of these proposals involved curtailing the use of a long-standing planning tool — the Tax Deferred Like-Kind Exchange. Flowing from Section 1031 of the Internal Revenue Code,… Read More
How Biden’s Tax Plan Would Reshape CRE
President Biden called on Congress to make tax code changes this week that could hurt commercial real estate investors’ pockets. But the code changes detailed in The American Families Plan could also result in fundamental shifts in how real estate… Read More
Conditions Ripe for Net Lease REIT Growth
Net lease REITs should continue to reap healthy deal volume over the near term, with historically tight credit spreads and easy access to capital creating more-than-favorable conditions for the sector. A new analysis from Baird Equities shows that cap rates… Read More
Buyers and Sellers Find it Hard to Meet on Price
The business of getting buyer and seller to agree on a price was exacerbated during the pandemic. Now that an end to the health crisis is hopefully in sight, have those tensions eased? As with all things real estate related,… Read More
More Momentum for REITs
After facing tough market challenges last year, REITs appear to be on course for a bull run as 2021 continues to unfold. Total returns on the FTSE Nareit All Equity REIT Index surged from the -5.12 percent recorded in 2020… Read More
PE’s Favorite Tax Break May Be in Danger
President Biden is expected to unveil a $1.5 trillion “human infrastructure” plan next week that will focus on education, child care and paid leave for workers, among other things. It would be paid for in part by new taxes on… Read More
Tractor Supply Co. Off to Strong Start in Q1
Tractor Supply Co. reported better-than-expected first-quarter earnings and sales amid a “record” performance and raised its guidance for the year. The nation’s largest rural lifestyle retailer expects approximately 80 new Tractor Supply and 10 new Petsense store openings in its… Read More