Focus on REITs: Taking REITs Private

Summer 2000, Vol 25, No 2 Abstract not available.

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Focus on the Economy: From Sea to Shining Sea

Summer 2000, Vol 25, No 2 Abstract not available.

Whither Away Office Space as we Know it Today? 

Summer 2000, Vol 25, No 2 Abstract: The movement of much business activity into the Internet economy raises concerns about today’s office building market. Looking at demand elements that are relevant to the evaluation of the impact of the information revolution on this market, the author provides several conclusions about its long-term future. The first is… Read more

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Mitigating Factors in Appraisal & Valuation of Contaminated Real Property 

Summer 2000, Vol 25, No 2 Abstract: The generally recognized method for appraising the market value of real property contaminated by hazardous materials is to deduct from the unimpaired value the cost of remediation, with a possible charge for “stigma.” However, the application of this apparently simple formula should be expanded to consider key factors that… Read more

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How Cost Segregation Offers Substantial Tax Benefits to Real Estate Owners & Investors in Real Estate

Summer 2000, Vol 25, No 2 Abstract: Real estate owners and investors have long searched for ways to increase their tax benefits. Now, as the result of an asset reclassification strategy known as a Cost Segregation Study (CSS), that opportunity may exist for those individuals and companies who purchased, constructed, or expanded their real estate holdings after 1986. As practiced by a relative handful of real estate tax planning specialists, a... Read More

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