Commercial Real Estate and Investment Property Under the New Tax Bill

Commercial_Real_Estate
Make the most of your fixed assets and understand the crucial provisions and implications of the TCJA.In today's opportunity-rich real estate market, investors want to ensure that they are making the most of their fixed assets. The Tax Cuts and Jobs Act (TCJA) has revitalized interest in depreciation strategies new and old, while expanding tax savings opportunities like never before. This material will review the crucial CRE-related provisions of the TCJA and will address their implications. Topics will include bonus depreciation, qualified improvement property, interest deduction limitation, Section 179 expensing, and more. Useful graphic tools related to each concept will be provided. Finally, the tangible property regulations will be reviewed, with a focus on their use in tandem with the TCJA.
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Spotlight

For generations, public markets have been the beating heart of capitalism, reaching their zenith in the latter part of 20th Century, when stock markets in Wall Street, the City of London, Hong Kong, and others were the great centers of capital raising, corporate investment and growth.

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How to Make Multifamily Property Listings & Reviews Work for You

Multi-Housing News

As they search online for multifamily housing options, prospective residents will first be exposed to your brand through your business listings and reviews of your properties. With an understanding that first impressions can make or break a business, property managers are increasingly utilizing online reputation management strategies to ensure their listings are easy to find and their reviews truly reflect their brand.
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Cyber Destruction of Your Construction Project

lorman

The information will review the current cyberrisks which all participants in construction, including owners, contractors, subcontractors, architects and vendors are exposed to, including such problems as ransom ware and theft of data. You will learn about which contract clauses can be used or modified to avoid or limit contractual risks due to cybercrime or cyberterrorism. You will also learn about the use of insurance to control risk. There will be a scenario discussed for which you can test how you can apply the lessons learned in this content.
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Reduce your building carbon footprint and save on energy bills using smart technology

Watch this webinar — part of the Global PropTech #15 online event on the impact of ESG — if you want to gain a better understanding of how smart technology can reduce the carbon footprint of buildings.
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Real Estate Mezzanine Financing: Structuring and Documentation, Due Diligence, Key Provisions

Mezzanine financing allows borrowers to obtain financing in addition to a mortgage loan, but mezzanine loans add complexity, with additional documents, legal opinions, and third-party reports. Mezzanine lenders require separate consent rights for various actions by the borrower, and restructuring a nonperforming loan is especially problematic given the diverging interests of the mezzanine and mortgage lenders. Since the mezzanine lender's security interest is in the borrowing entity rather than the property, it must conduct entity-level diligence, including analyzing potential claims and agreements entered into by the property owner. Existing contracts and licenses might contain restrictions on transfer--the pledge securing the mezzanine loan or any foreclosure of the pledge could violate such limits. The mezzanine loan agreement should track the mortgage loan agreement, with mortgage loan representations recast to refer to the mezzanine borrower and the mortgage borrower. The mezzanine borrower and the mortgage borrower should be required to comply with entity-level covenants and property-related covenants. The mezzanine borrower's obligations are secured by a UCC pledge of equity interests in the property owner. The pledge can be perfected under Article 8 of the UCC. The mezzanine borrower's ownership interest in the mortgage borrower must be certificated so the mezzanine lender can take physical possession of the membership certificates. The operating agreement should also include Article 8 opting-in language. Listen as our authoritative panel discusses the nuances of mezzanine financing.
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Spotlight

For generations, public markets have been the beating heart of capitalism, reaching their zenith in the latter part of 20th Century, when stock markets in Wall Street, the City of London, Hong Kong, and others were the great centers of capital raising, corporate investment and growth.

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