The effect of the 1986 tax law on the sale and leaseback of corporate real estate assets

Article Abstract:

The effects of the Tax Reform Act of 1986 (TRA 86) on the market value of sales and leasebacks of corporate real estate assets of 55 corporations on the New York Stock Exchange or the American Stock Exchange from Jan 1980 to Dec 1989 were examined. Results showed that after the TRA 86 implementation, corporations with sales and leaseback transaction announcements from 1987-89 had a 0.7% gain on the day of announcement as compared to the 0.13% loss the day prior. Thus, tax benefits associated with sale-leaseback transactions have decreased due to TRA 86.

Taxation, Real estate management, Real estate industry

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Career options and job trends for corporate real estate executives

Article Abstract:

The economic recession and competitive atmosphere has made senior management officers reexamine their businesses and identify corporate real estate as one of five strategic aspects that can revitalize companies. This poses challenges for the corporate real estate executive who must hone his business knowledge, planning skills and team player abilities. Meanwhile, those who plan to change careers should remember that flexibility and skills are what count.

Management, Practice, Real estate agents, Corporations, Real estate agents and brokers, Real estate counselors

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