Consider a Tax-Deferred Exchange

Consider a Tax-Deferred Exchange Most real estate investors are generally aware of the tax-deferred exchange provisions contained in Sec. 1031 of the Internal Revenue Code. These provisions allow you to exchange one piece of investment real estate (or other property...

Christmas Tree Leases

Christmas Tree Leases By Mark D. Shipman Saalfeld Griggs PC It may be the time of the year that prompted me to write this article, then again, many owners and growers are considering Christmas trees to replace other crops that have not been financially profitable....

Be Careful When Giving Your Debtor a Break

Be Careful When Giving Your Debtor a Break Suppose you own a note secured by a mortgage or deed of trust (for convenience, I will refer to both as a “mortgage”). It would not be terribly unusual for the debtor to come to you for some relief if he’s...

Advantages and Risks of Tenancies in Common

Advantages and Risks of Tenancies in Common Tenancy in common (“TIC”) arrangements are an increasingly popular option for real estate investors looking to participate in a 1031 Exchange. Internal Revenue Code Section 1031 generally allows real estate owners the...