How Does Realized Work With Qualified Opportunity Zones?
As we’ve pointed out in previous blogs, the Opportunity Zone program is still very new. And, as we’ve also pointed out, the best way to find an experienced, reputable Qualified Opportunity Fund (QOF) manager/sponsor, is to examine the previous track record.
How to Properly Vet a Qualified Intermediary
For a taxpayer seeking to defer recognition of capital gains by completing a 1031 exchange, one of the key determinants of success is often in the selection of the Qualified Intermediary (QI) used to facilitate the transactions. The reason for the importance of this role is the crucial tasks for which the QI is responsible. Mistakes by a Qualified Intermediary can result in the IRS disallowing the deferral.
What is Modern Portfolio Theory?
Modern Portfolio Theory (MPT) is the creation of Dr. Harry Markowitz. Markowitz received his Ph.D. in liberal arts from the University of Chicago. His advisers were Milton Friedman and Jacob Marschak.
Are Apartments Eligible For Qualified Opportunity Zones?
The IRS defines a Qualified Opportunity Zone (QOZ) as “an economically-distressed community where new investments, under certain conditions, may be eligible for preferential tax treatment.” Since its implementation as part of the Tax Cuts and Jobs Act of 2017, many of those “new investments” in the federally designated Opportunity Zones consist of real estate renovation or development.
What is a SEP Retirement Plan?
A SEP retirement plan is oriented toward entrepreneurs and small business owners. Like a 401(k), contributions to a SEP are pre-tax while distributions during retirement are taxed. Growth is tax-deferred until distributions begin. In this article, we’ll explore the additional features of a SEP retirement plan.
What is an UPREIT?
Real estate investment trusts (REITs) were established by Congress in 1960 to give investors access to real estate. REITs enabled smaller investors to pursue the benefits of commercial real estate investment. As REITs evolved, different structures came into play — one of these being the UPREIT, which was first developed in the early 1990s.
