Limited liability companies: a new opportunity for real estate investors

Article Abstract:

Real estate investors are advised to form limited liability companies (LLC) to avail of the advantages of being taxed as a partnership. LLC owners will require a certificate of formation filed with the Secretary of State, with all the shareholders acting as members of the partnership. The company is then taxed under federal and state taxation schemes in which each member will have to pay individual income taxes, while the partnership itself is not subject to federal taxes.

Real estate agents and managers, Real Estate Management, Activities Related to Real Estate, Analysis, Real estate investment, Real estate investments, Limited liability companies

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Landlord/tenant partnerships: tax, business, and accounting considerations

Article Abstract:

The business, tax and accounting arrangements in landlord/tenant partnerships are analyzed. The business aspects concern the sharing of equity in joint ventures and in real estate development. The tax aspect pertains to the tax allocations first agreed upon in the partnership agreement. The accounting considerations refer to principles contained in FASB 13, issues involving the classification of leases and reporting regulations for landlords.

Accounting and auditing, Landlord and tenant, Landlord-tenant relations, Real estate limited partnerships

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Minority, marketability discounts affect valuation of partnership interest

Article Abstract:

The concept of a discount applied to a minority interest in a real estate partnership, is important when assessing the tax position of such partnerships, and in calculating their value as loan collateral or as gifts. Other circumstances in which the concept is important are bequests and buy-sell pacts. The legal precedents applicable to such cases include Knapp v Commissioner and Estate of Martha B. Watts.

Real estate investment trusts, Laws, regulations and rules, Valuation, Real property, Real estate appraisal

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