Lease inducements: making the right choice

Article Abstract:

There are five types of lease inducements which must be taken into consideration by both lessor and tenant when formulating lease agreements. Rent holidays, rent reductions and cash payments are inducements for tenants, but rent holidays and reductions are more advantageous to lessors as these reduce the taxable rental income. However, a decrease in income, an increase in cash requirements stemming from the reduced income and an inequity in cost to the lessor and benefit to the tenant are expected to arise from lease inducement grants.

Leases, Rents (Property)

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Using trusts to own real estate: tax and legal issues

Article Abstract:

The ownership of real estate assets can be structured as trusts so that legal and tax benefits can be utilized. Several variations of trust ownership are evaluated according to the legal and tax consequences which will be imposed on the real estate owner. The advantages of a trust include its flexibility as an ownership vehicle and its confidentiality as a private transaction. In addition, trusts allow the separation of legal ownership from the benefits of that asset.

Real estate agents and managers, Trusts, Analysis, Planning, Taxation, Real estate investment, Real estate investments, Trusts and trustees, Trustees, Trusts (Law)

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Buyout agreements in real estate

Article Abstract:

Chapter 14 of the Revenue Reconciliation Act of 1990 affects real estate transfers which are part of buyout arrangements. Specifically, Sections 2701 through 2704 deal with valuations of interest, interests in trusts, purchase and divestment of business interests and lapse of rights in corporations. Contracting parties should therefore consider these changes, which took effect on Oct 8, 1990, in formulating estate plans and in transfering ownership interests.

Property acquisition

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