In recent years, many companies have been reconsidering their real estate strategies. This is especially true for companies that own and utilize significant real estate in their business. In many cases, this is either part of an effort to unlock untapped shareholder value in existing assets or to provide growth capital for the continued expansion of capital-intensive industries. Increasingly, activist investors are driving these pressures. Recent tax reform legislation and the coming required adoption of the new lease standard are also factors driving additional considerations.