Charitable contributions and real estate: the current status

Article Abstract:

Tax incentives for capital gains property vary for lifetime, deferred and other real estate charitable contributions. Changes in pertaining legislation include the rescission of the long-term capital gains deduction, the designation as tax preference items of capital gains assets appreciation and the revisions influencing deductions for appreciation based on adjustments rather than on fair market value. Legislation also levies penalties for overvaluation and dictates the elimination of itemized deductions between Dec 31, 1990 and Dec 31, 1995. Resulting advantages and hazards are discussed.

Laws, regulations and rules, Capital gains tax, Charitable contributions, Charitable donations

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Family real estate planning: some new strategies

Article Abstract:

The changes being implemented in tax laws are starting to have an impact on family real estate transactions and investments. Real estate and financial planning professionals must be able to understand the basic laws affecting family real estate transactions so that they can better advise their clients. A case study of a family which finds itself swallowed up by tax pitfalls because of poor advice is presented. Several strategies for optimizing real estate investment are also included.

Planning, Real estate, Real estate investment, Real estate investments, Real property

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Don't let "sunk costs" affect refinancing decisions

Article Abstract:

The inclusion of sunk costs in financial planning may cause erroneous refinancing decisions. Sunk costs are costs which have been considered. Such costs cannot be recovered anymore and cannot be changed by another decision. The decrease in mortgage interest rates and tax law amendments dealing with the treatment of interest payments are considerations which real property and financial planners should be abreast with.

REAL ESTATE, Analysis, Finance, Real estate industry, Mortgages, Cost (Economics), Costs (Economics), Refinancing

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