Articles

It is often assumed that if a taxpayer receives cash in a tax-free exchange, the cash must be boot. It can be quite frustrating when a replacement property-lender requires that reserves be funded at closing, and funding those reserves with cash crea...

Whenever property is sold, whether a residence or a skyscraper, title insurance is involved. Most people do not even notice. Typically, one of the seller's expenses in the sale of real property (land or buildings) is the cost of a policy of title i...

Investments in tenancy-in-common interests ("TIC") in real estate have been exploding. While TIC investments provide significant benefits, including preserving the ability to dispose of or acquire such properties as part of a Section 1031 tax-free ex...